TaxTMI 
TaxTMI 
2019 (12) TMI 737
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....for filling, closing, sealing or labelling bottles, canes, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar container; machinery for aerating beverages. Free 8434 20 00 Dairy machinery Free 3. The Bill of entry was assessed accordingly and appropriate amount of duty was recovered. Aggrieved by the assessment of the bill of entry, the assessee appealed to the first appellate authority who, by the impugned order, accepted the assessee's classification of the machinery under CH 8434 2000, holding the entire machinery as an integrated dairy machinery meant for processing, filling and packing of the milk. Accordingly, he set aside the assessment of the Bill of Entry by the Asst. Commissioner. Aggrieved by the order of the first appellate authority, the present appeal is filed by the Revenue on the following grounds: i) In terms of General Rules of interpretation, classification shall be determined according to the terms of the tariff heading. The description and function of packing machine confirms to terms of heading 8422 3000. ii) Filling, closing and sealing machine is specific and dairy machine is a generic in nature in respect of ma....
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....d. Commissioner in that case as well as the impugned Order-in- Appeal by Commissioner (Appeals) in this appeal, the entire machinery is classified under 8434 2000 as Dairy Machinery. He would submit that as the issue has reached finality, the appeal filed by the Revenue may be dismissed. 6. On merits of the case, he submitted a diagram of the processing of the machinery and explained that they had imported entire plant from Finland classifying under Chapter Heading 84342000. He would submit that the packing machine in dispute was part of the entire plant and has to operate along with it. It is not an independent machine which can work separately. Even the controls of the packing machine are part of the integral controls. He would submit that these factors have been recorded by the Commissioner in his order while coming to a conclusion that the entire machinery is one integrated Dairy Machine and it deserves to be classified as such under CTH 8434 3000. 7. Per contra, Ld. DR reiterates the grounds of the appeal. He would submit, prima facie, that the dispute in question is only with respect to aseptic packing machine and not with respect to the entire dairy plant. The aseptic pack....
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....hird classification. After examining the show cause notice as well as complete details of the machinery, the Commissioner has come to the conclusion that the machinery is as follows: "The basic point before me for consideration is whether the subject goods at Sl.No.1 of the Bill of Entry fall under the category of Dairy Machinery or not and whether the claim of exemption from CVD in terms of Notification No. 06/2006-CE, Sr.No. 11 was correct or otherwise." 9. He examined the details of the machinery in paras 21 and 22 as follows: "21.1. The processing equipment consists Elecster 6300 Sterilizer, Balancing Equipment, Homogenizer and CIP (Cleaning in Place) Equipment. The main functions of the machines as described in the technical write up is as below: ELECSTGER 6300 STERILIZER:- The sterilizer is made up of stainless steel and normally process the milk at the rated capacity 6300 l/h/ The sterilizer is composed of the straight pipe het exchanger catridges. The control of the sterilizer is automated and synchronized. Elecster Sterilizer is equipped with PLC control system. Main functions like pumping, homogenizing etc. are installed to the main control panel Operator's panel....
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.... emulsion without the formation of cream. (b) CH 84.34 - The majority of machines for processing milk depend essentially on the principle of heat exchange and are therefore excluded (heading 84.19) eg. Apparatus for pasteurization, stassanisation or sterilization, apparatus for condensing or drying milk; milk coolers." 10. After analysing the nature of the plant, he has come to the conclusion that the imported goods are classifiable under CTH 8434 2000 as claimed by the assessee in the bill of entry. Accordingly, he also found that similar goods were also classified similarly by the other assessees in other bills of entry. For that reason he came to the conclusion that the machinery in question is classifiable under CTH 8434 2000 as claimed by the assessee. Consequently he dropped the demand. 11. We also find that the Department has not filed any appeal against this order of the Commissioner. Therefore, in our considered view, the matter has reached finality. We also agree with the findings of the Commissioner that the machinery in question is an integrated plant and is to be classified as Dairy Product in view of the Section Notes 3, 4 and 5 for the Section XVI of Custom Tar....